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Moldova vs Brazil
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇲🇩 Moldova
vs
🇧🇷 Brazil
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
12%
12% flat; EU candidate alignment accelerating
No change
0–27.5%
Zero-rate up to R$5,000/mo fully effective
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
8–20%
20% standard; EU VAT rules phasing in
No change
~27.5% combined
IBS+CBS advancing; ICMS/ISS phasing out
-0.5pp vs 2025

Corporate Tax Rate

Corporate Tax Rate
12%
12%; Pillar Two for large MNCs
No change
34%
34% maintained; reform discussions ongoing
No change

Capital Gains Tax

Capital Gains Tax
12%
12% as income
No change
15–22.5%
Offshore income now fully captured
No change

Social Security & Payroll

Social Security / Payroll
~37%
Social contribution harmonization with EU standards ongoing
No change
~36%
Payroll simplification proposals ongoing
No change
State, Regional & Local Taxes

🇲🇩 MoldovaRayon & Municipal Taxes

Moldova's 32 rayons (districts) and 5 municipalities (including Chișinău) levy local taxes on property, parking, advertising, and commercial activities within national frameworks. The State Tax Service administers national taxes. Moldova signed an EU Association Agreement (DCFTA) and received EU candidate status in 2022; tax harmonization with EU standards is accelerating. Remittances (~15% of GDP) and agriculture are key economic pillars. The Transnistria breakaway region has its own separate tax system.

🇧🇷 BrazilState & Municipal Taxes

Brazil has one of the world's most complex tax systems. States levy ICMS at 7%–18% varying by state. Municipalities levy ISS (services tax) at 2%–5% and IPTU (urban property tax). A sweeping tax reform (EC 132/2023) is gradually replacing ICMS/ISS with unified IBS and CBS taxes through 2033. States impose ITCMD (inheritance/gift tax) up to 8%.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Moldova vs Brazil: Key Tax Differences (2026)

💰 Income Tax: 🇧🇷 Brazil has a higher top income tax rate (12% vs 0–27.5%). 🇲🇩 Moldova is more favourable for high earners.

🛒 VAT/Sales Tax: Brazil has a higher consumption tax (8–20% vs ~27.5% combined).

🏢 Corporate Tax: 🇲🇩 Moldova offers a lower corporate rate (12% vs 34%), which can influence business location decisions.

📈 Capital Gains: 🇲🇩 Moldova taxes investment gains at a lower rate (12% vs 22.5%), benefiting investors.

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